Case LawAdvance Ruling No. KER/11/2025
Geton Yoga Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- April 15, 2025
- Type:
- Advance Ruling
- Members:
- Jomy Jacob, Mansur
Subject
GST Exemption for Yoga Courses: Intermediary Platform Not Covered
ExemptionPure Agent
Summary
The applicant, operating an online platform for marketing Yoga courses, requested an advance ruling to clarify whether the GST exemption available to certain Yoga institutions extends to registrations made through their platform. The institutions, li…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA The applicant operates an online platform (https://connect.getonyoga.com/courses) for marketing and promoting Yoga courses conducted by various Yoga institutions. Stu through the portal by paying a combined amount that includes the Yoga course fee fixed by the institution, the applicant’s platform service charges, and applicable…